Chamisa, Moses2020-07-272022-06-062020-07-272022-06-062020Chamisa, M. (2020). Estimating Illicit Financial Flows (IFFs) Through Trade Mispricing in Zimbabwe: A Gross Excluding Reversals (GER) Approach. African Tax and Customs Review, 3(1), p17-29. Retrieved from https://atcr.kra.go.ke/ojs/index.php/atcr/article/view/622664-95272664-9535https://ikesra.kra.go.ke/handle/123456789/806https://atcr.kra.go.ke/index.php/atcrATCR Journal ArticleThe study presents an analysis of the quantum and destinations of illicit financial flows through trade mispricing from Zimbabwe for the period 2009-2018. The study also contributes to literature given the dearth in existing literature on illicit financial flows from Zimbabwe. Utilising the Gross Excluding Reversals approach, illicit financial flows through trade mispricing from Zimbabwe for the period under study are estimated at US$11.52 billion. The major destinations of illicit financial flows through trade mispricing from Zimbabwe are China, South Africa, India, Netherlands, Italy and Botswana. The study argues that US$11.52 billion is a significant figure that is hindering socio-economic growth in the country that warrants the attention of policy makers, and it is recommended that among other issues, the government start recognising IFFs as key risk to socio-economic development.enIllicit Financial FlowsTrade MispricingGross Excluding Reversals (GER)Article